Question No 02 Chapter No 10

Question No 02 Chapter No 10

2. From the following balances, taken from the books of M/s Dwarka Parshad & Sons as at 31st March 2017, prepare a Trial Balance in proper form:−

Name of AccountsRsName of AccountsRs
Cash in Hand4,500Machinery24,000
Bank Overdraft8,000Land & Buildings50,000
Opening Stock20,000Debtors18,400
Purchases80,000Creditors8,500
Purchases Returns2,000Purchases Returns2,850
Sales1,30,000Bills Payable1,650
Sales Returns5,000Capital60,000
Traveling Expenses1,800Drawings6,000
Discount Allowed600Rent3,700
Discount Received1,500Salaries3,600
  Loan (Cr.)10,000
  Interest on Loan1,200

The solution of Question No 02 Chapter No 10: –  

Trail Balance A/c 
Particulars
J.F.DebitCredit
Cash in Hand A/c 4,500 
Overdraft A/c  8,000
Opening Stock A/c 20,000 
Purchases A/c 80,000 
Purchases Return A/c  2,000
Sales A/c  1,30,000
Sales Return A/c 5,000 
Traveling Expenses A/c 1,800 
Discount Allowed A/c 600 
Discount Received A/c  1,500
Machinery A/c 24,000 
Land & Building A/c 50,000 
Debtors A/c 18,400 
Creditors A/c  8,500
Bills Receivable A/c 2,850 
Bills Payable A/c  1,650
Capital A/c  60,000
Drawings A/c 6,000 
Rent A/c 3,700 
Salary A/c 3,600 
Loan A/c  10,000
Interest on Loan A/c 1,200 
  2,21,6502,21,650

Trial Balance | Explanation | Methods | Examples

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Also, Check out the solved question of previous Chapters: –

  • Chapter No. 1 – Introduction to Accounting
  • Chapter No. 2 – Basic Accounting Terms
  • Chapter No. 3 – Theory Base of Accounting, Accounting Standards and International Financial Reporting Standards(IFRS)
  • Chapter No. 4 – Bases of Accounting
  • Chapter No. 5 – Accounting Equation
  • Chapter No. 6 – Accounting Procedures – Rules of Debit and Credit
  • Goods and Services Tax(GST)
  • Chapter No. 7 – Origin of Transactions – Source Documents and Preparation of Vouchers
  • Chapter No. 8 – Journal
  • Chapter No. 9 – Ledger
  • Chapter No. 10 – Special Purpose Books I – Cash Book
  • Chapter No. 11 – Special Purpose Books II – Other Books
  • Chapter No. 12 – Bank Reconciliation Statement
  • Chapter No. 13 – Trial Balance
  • Chapter No. 14 – Depreciation
  • Chapter No. 15 – Provisions and Reserves
  • Chapter No. 16 – Accounting for Bills of Exchange
  • Chapter No. 17 – Rectification of Errors
  • Chapter No. 18 – Financial Statements of Sole Proprietorship
  • Chapter No. 19 – Adjustments in preparation of Financial Statements
  • Chapter No. 20 – Accounts from incomplete Records – Single Entry System
  • Chapter No. 21 – Computers in Accounting
  • Chapter No. 22 – Accounting Software – Tally
  • Chapter No. 5 – Accounting Equation
  • Chapter No. 6 – Accounting Procedures – Rules of Debit and Credit
  • Goods and Services Tax(GST)
  • Chapter No. 8 – Journal
  • Chapter No. 9 – Ledger
  • Chapter No. 10 – Special Purpose Books I – Cash Book

Check out T.S. Grewal +1 Book 2019 @ Official Website of Sultan Chand Publication

T.S. Grewals Double Entry Book Keeping - Question No 02 Chapter No 10 - D.K Goal 11 Class

T.S. Grewal’s Double Entry Book Keeping

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